Budget office staff members rely on accounting staff members to provide the expenditure monitoring for legal compliance. Budget staff can use the accounting reports for more than simple monitoring of fund balances. In partnership with department directors, budgeteers can analyze trends in different line items to identify activities that are driving costs or producing savings available for reallocation within the department’s budget. In this capacity, the budgeteer acts as a management consultant to help the department director effectively and efficiently allocate departmental resources. In
turn, accounting staff become facilitators of information integrated into the management decisions of the budget office